Blue Ridge Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plantwide factory overhead rate for allocating overhead to products. However, management is considering moving to a multiple department rate system for allocating overhead. The following table presents information about estimated overhead and direct labor hours. Product Direct Labor Hours (dlh) Overhead A B Painting Dept. $243,700 9,500 dlh 2 dlh 11 dlh Finishing Dept. 85,300 11,800 5 8 Totals $329,000 21,300 din 7 dlh 19 dlh Using a single plantwide rate, the factory overhead allocated per unit of Product B is Oa. $51.31 Ob. $15.45 Oc. $108.15 Od. $293.55